https://www.taxtmi.com/caselaws?id=32228 The Court found no statutory obligation on the employer to collect evidence regarding the utilization of Leave Travel Concession (LTC) or Conveyance Allowance by employees, emphasizing the individual nature of the exemption under Section 10(5) of the Income Tax Act, 1961. The Court dismissed the Civil Appeals without any order regarding costs, clarifying the absence of specific directives from the Central Board of Direct Taxes mandating employers to collect and scrutinize supporting evidence for the Declaration submitted by employees under Section 192. en-us Wed, 21 Jan 2009 00:00:00 +0530 Mon, 20 Aug 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32228 The Court found no statutory obligation on the employer to collect evidence regarding the utilization of Leave Travel Concession (LTC) or Conveyance Allowance by employees, emphasizing the individual nature of the exemption under Section 10(5) of the Income Tax Act, 1961. The Court dismissed the Civil Appeals without any order regarding costs, clarifying the absence of specific directives from the Central Board of Direct Taxes mandating employers to collect and scrutinize supporting evidence for the Declaration submitted by employees under Section 192. Case-Laws Income Tax Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32228